SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) September 16, 1999
ESQUIRE COMMUNICATIONS LTD.
(Exact name of registrant as specified in charter)
Delaware 1-11782 13-3703760
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) No.)
750 B Street, San Diego, California 92101
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (619) 515-0811
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On September 16, 1999, Esquire Communications Ltd. (the "Company")
engaged Deloitte & Touche LLP as its independent accountants to audit its
financial statements in place of KPMG LLP (the "Former Accountants").
The decision to change accountants was approved by the Board of
Directors and the Audit Committee of the Company.
The Former Accountants' report on the financial statements of the
Company for each of the past two years did not contain an adverse opinion or a
disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope or accounting principles. There were no disagreements of the type
described in paragraph (a)1(i)(iv) of Item 304 of Regulation S-K or any
reportable event as described in paragraph (a)(1)(v), paragraph (a)(2) or
paragraph (b) of Item 304 of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
EXHIBITS
16 Letter from KPMG LLP (to be filed by amendment).
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this Report to be signed on its behalf by the
undersigned thereunto duly authorized.
ESQUIRE COMMUNICATIONS LTD.
By:/S/ STEVEN L. WOLKENSTEIN
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Steven L. Wolkenstein
Vice President and Treasurer
Dated: September 22, 1999
